CHOIX

Belgian tax return: how does it work?

During the month of May, Belgian tax authorities send out the tax return forms in brown envelopes, to all tax payers. Depending on your situation, filling in these returns can be quite complicated! What’s in the tax return? How to fill in the boxes? What documents do you need to get together? What should you do if you make a mistake? Below are some guidelines from the Expat Welcome Desk…

You have received your tax return and you don’t understand why?

Either in paper format (brown envelope) or in electronic format (Tax-on-web), the tax return is currently sent to all persons who are entered in the national register as of 1 January 2017.

What does the tax return consist of?

The tax return in paper format consists of several documents:

The explanatory brochure which helps you to complete your return;

Notes called “preparatory document” printed on beige paper help you to complete each part of the form. You don’t have to send this document to the authorities but it is important to fill it in before completing your return. It will enable you to correctly transfer the codes and amounts onto the return and not to forget any of them;

The form printed on red and white paper including all your personal data should be sent after completion – dated, signed and stamped – to the scanning centre before the 29 June 2017. The return does not contain pre-printed codes; you have to write the corresponding codes and amounts yourself;

In the first 6 boxes, write your code.

You then have 10 boxes in which to indicate the amount corresponding to the code. Be careful! Your amount must be aligned to the right, the last two boxes are only for cents. If you have to enter a round number without cents, enter “00” in the last two boxes. For example, to enter an amount of 32,132.13 euros:

The accompanying sheet printed in white and green for sending any annexes that may be necessary;

The return envelope in which to send your complete form and any annexes. Ensure that the address which appears in the window is the scanning centre.

Which documents do you need for completing your tax return?

To be able to fill in your tax form, you need to assemble several documents which may give you the right to tax reductions: your annual salary statement (form 281.10 to be supplied by your employer), your certificates of child-care expenses, mortgage payments, pension savings, donations to recognised institutions, service vouchers, energy economy expenditures, alimonies and maintenance allowances, etc…

What should you do if you don’t receive a paper tax return?

You have the option to complete your tax return electronically via Tax-on-web before 13 July 2017, using your electronic identity card and card reader. In this case you don’t need to request a paper tax form.

What happens if I am late with my tax return?

If you fail to send in your tax return by the date mentioned on the form, you risk receiving a fine or an increase in taxes.

In addition, the authorities can resort to the direct assessment procedure. In this case they have up to three months to fix or modify the amount of tax due.

Additional points:

The documents entitled “Part 2” only apply to the self-employed and company directors.

Officials of European institutions who are domiciled for tax purposes in Belgium must complete the tax return but are required to tick a special box exempting them from taxes on their salary.

For those officials of European institutions who are not domiciled for tax purposes in Belgium, the tax return should be sent to the local tax office (not to the scanning centre) with the relevant letter from the institute. In the event that someone from this category of officials has income from a Belgian source, this income must be declared in a non-residents tax return. In this case you should contact the “non-residents tax” service which will then send you a non-residents tax form in the autumn: foreigners.team3@minfin.fed.be

Need help?

Services are available from 15 May to 30 June to help you complete your tax return:

In the local tax offices in the Finance Tower (Boulevard du Jardin Botanique 50, 1000 Brussels). A ticket system operates at the stand in front of the building.

The Expat Welcome Desk of the Brussels Commissioner for Europe and International Organisations is also available to help you.

Every year the EWD organises a seminar on the theme “How to complete your Belgian tax return”. The last edition took place on 30 May 2017.

Depending on the requests we receive, the EWD organises various seminars on precise themes for specific audiences. These seminars are conducted by specialists selected by the EWD in order to optimise preparation of the topics covered.

If you would like to be informed about seminars we organise throughout the year, you can subscribe by sending us a mail mentioning “Registration for future seminars” at inscription@commissioner.brussels